FRED 67 Draft amendments to FRS 102 The Financial Reporting Standard applicable to the UK and ROI: Triennial review 2017 Incremental improvements is an official document issued by the Financial Reporting Council (FRC).

FRED 67 Draft amendments to FRS 102 The Financial Reporting Standard applicable to the UK and ROI: Triennial review 2017 Incremental improvements is an official document issued by the Financial Reporting Council (FRC). The FRC is responsible for promoting high quality corporate governance and reporting to foster investment. They set the UK Corporate Governance and Stewardship Codes as well as UK standards for accounting, auditing and actuarial work.